In a decision adopted in 2019 following a complaint, the Commission found that a lower level of business rates (tax levied annually on business properties in Ireland) in favour of fossil fuel electricity producers compared to other electricity producers in Ireland did not constitute state aid within the meaning of the Treaty.
Three Irish wind farm operators and the IWFA, the representative association for independent operators of wind farms in Ireland, challenged this decision before the General Court and subsequently before the Court of Justice. The applicants alleged that the Commission should have had serious difficulties and opened a formal investigation.
In its judgment of 17 November 2022 in case C-578/21 P, the Court followed the Tempus case law and confirmed the Commission Decision.